Practical accounting
Practica evaluării stocurilor - metoda costului mediu
Stocurile, ca cele mai utilizate elemente contabile, provoacă întrebări specifice în practică, începând de la selectarea metodei de evaluare, modul de ținere, clasificare etc. În acest articol vom expune unele abordări generale în evaluarea curentă a stocurilor, în special în cazul aplicării metodei costului mediu1, inclusiv prin prisma modificărilor Standardelor Naționale de Contabilitate (SNC) în vigoare din 1 ianuarie 2020. Conform pct. 10 SNC Stocuri, contabilitatea stocurilor se ține pe subdiviziuni în expresie cantitativă și valorică și/sau în ex...
Monitorul fiscal FISC.md Nr. 2 (57) 2020
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
10 February /2020 08:57
Domeniu:
Contabilitate | SNC
Tags:
stocuri | cost | SNC | Contabilitate | subdiviziune
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